EXHIBIT 23(b)

            Consent of Independent Registered Public Accounting Firm

The Board of Directors
Welllman International Limited:

We consent to the incorporation by reference in the Registration Statements
(Nos. 33-17196, 33-44822, 33-44877, 33-44876, 33-22459, 33-38491, 33-54075,
33-54079, 33-54077, 333-47833, 333-28273, 333-38752, 333-62568, 333-62572 and
333-117017) on Form S-8 and in Registration Statements (Nos. 33-36001, 333-60175
and 333-121743) on Form S-3 of Wellman, Inc. of our reports dated 11 March 2005,
with respect to the consolidated balance sheets of Welllman International
Limited as of 31 December 2004 and 2003, and the related consolidated statements
of operations, stockholders' equity and other comprehensive income (loss), and
cash flows, for each of the years in the three-year period ended 31 December
2004, and management's assessment of the effectiveness of internal control over
financial reporting as of 31 December 2004 and the effectiveness of internal
control over financial reporting as of 31 December 2004, which reports appear in
the 31 December 2004 annual report on Form 10-K of Wellman, Inc.

CHARTERED ACCOUNTANTS
REGISTERED AUDITORS

Dublin, Ireland
15 March 2005